Download pdf - MAGNETIC MEDIA REPORTING - Ohio Department of Taxation€¦ · MAGNETIC MEDIA REPORTING ... Please do not send us information for federal forms 1099 (such as 1099-MISC, 1099-B, 1099-Div,

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Ohio Department of Taxation - 2013 Annual W-2REPORT VIA: CD-ROM, 3490 or 3590 Cartridge

MAGNETIC MEDIA REPORTING

Dear Magnetic Filer:

The W-2 specifications for tax year 2013, for forms that are filed in calendar year 2014, are contained in this document.

The Ohio Department of Taxation follows the EFW2 layout required by the Social Security Administration for forms W-2 and the specifications outlined in IRS Publication 1220 for forms 1099-R.

Employers that issue 250 or more W-2 forms and issuers of 250 or more 1099-R forms must send this information to us on magnetic media using the approved format. Employers that issue less than 250 W-2 forms and issuers of less than 250 1099-R forms are no longer required to send paper copies of these forms to us, but you are encouraged to send this information to us on magnetic media.

Online filing is NOT available for forms W-2 or 1099-R. The Ohio Department of Taxation accepts this data on the following media types: CD-ROM, 3490 or 3590 tape cartridges. We no longer accept 3 diskettes. A fully completed Ohio form IT 3 must accompany all magnetic media, and must be filed no later than the last day of February.

You are required to maintain tax records, including W-2 and or 1099-R information, for a period of at least four (4) years from the due date of Ohio form IT 3. If the information is not submitted to us on magnetic media, the Ohio Department of Taxation may request W-2 or 1099-R information periodically when conducting compliance programs.

Please do not send us information for federal forms 1099 (such as 1099-MISC, 1099-B, 1099-Div, etc.) for which Ohio income tax withholding is not required. With respect to reporting these income statements, the state of Ohio participates in the Combined Federal/State program and receives this information from the IRS. When filing this information with the Federal government, please use postal code 39 for the state of Ohio.

Please be sure to file your Ohio form IT 3 by Friday, Feb. 28, 2014.

Cordially,

Ohio Department of Taxation Business Tax Division Employer Withholding Unit (888) 405-4039

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MAILING ADDRESSES

Using the U.S. Post Office mail all Magnetic Wage and Tax Report to this address:

Ohio Department of Taxation PO Box 182667 Columbus, OH 43218-2667

Using a carrier other than the U.S. Post Office mail all Magnetic Wage and Tax Report to this address:

Ohio Department of Taxation 4485 Northland Ridge Blvd. Columbus, OH 43229-6596

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INSTRUCTIONS FOR FILING ANNUAL EMPLOYER WAGE AND TAX REPORTS VIA:

CD-ROM, 3490 or 3590 TAPE CARTRIDGE FOR TAX YEAR 2013

GENERAL REPORTING REQUIREMENTS

The Ohio Department of Taxation follows the EFW2 record specifications as required by the Social Security Administration and accepts CD-ROM, 3490 or 3590 tape cartridge as described below.

The Ohio Department of Taxation, the Ohio Department of Jobs and Family Services and the Social Security Administration are completely separate entities, with separate mailing addresses. The information in this booklet applies only to the Ohio Department of Taxation's requirements for filing Annual W2 Reports via magnetic media.

The data requirements and specifications in this booklet are for reporting W-2 information via CD-ROM, 3490 or 3590 tape cartridge as described below.

Your CD-ROM, 3490 or 3590 tape cartridge must be accompanied by a properly prepared Ohio form IT 3. The IT 3 tax form is found on the state of Ohios Web site tax.ohio.gov. Select Forms and under Tax Type select Employer Withholding Tax, click Search and scroll down to the IT 3, Transmittal of Wage and Tax Statement. For an example of an IT 3 form, see page 41 in this booklet (magnetic version of IT 3 is not acceptable).

Do not include the following items with your magnetic report: (1) Checks or other forms of payment (2) Your reconciliation forms IT 941 or IT 942.

Reports must contain W-2 information for each employee from whom you withheld Ohio state individual income tax or Ohio school district income tax during the current year. Include both Medicare-qualified and non-Medicare-qualified employees. Include employees who have not had Ohio individual income tax or Ohio school district taxes withheld from their wages, if they were Ohio residents or performed their duties in Ohio.

In order to reduce operating costs, the Ohio Department of Taxation will not provide notification when reports are processed nor will we return completed magnetic media.

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http:tax.ohio.gov

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RECORD DELIMITERS

The additional requirements listed below apply if W-2 information is reported using a sequential file with record delimiters. Each record in the file must be followed by a record delimiter.

The record delimiter must consist of two characters, the carriage return and line feed. The ASCII-1 hexadecimal value of the carriage return and line feed. The ASCII-1 hexadecimal value of the carriage return character is 0D (zero and the letter D); the ASCII-1 hexadecimal value of the line feed is 0A (zero and the letter A). The ASCII-1 decimal values for the two characters are 13 and 10, respectively.

A record delimiter should appear immediately after the 512th character of each record, in what would be positions 513 and 514. Position 513 contains the carriage return character and position 514 contains the line feed character.

If W-2 information is reported using a random file, the record length must be exactly 512 bytes.

1. DO NOT PLACE A RECORD DELIMITER BEFORE THE FIRST RECORD OF THE FILE.

2. DO NOT PLACE MORE THAN ONE RECORD DELIMITER I.E., MORE THAN ONE CARRIAGE-RETURN/LINE-FEED COMBINATION, FOLLOWING A RECORD.

3. DO NOT PLACE A RECORD DELIMITER AFTER A FIELD WITHIN A RECORD.

If you use record delimiters using a random file, the record MUST be exactly 512 bytes.

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DATA REQUIREMENTS AND RECORD DESCRIPTIONS

Your W2REPORT must contain the following record types, which are described in detail in subsequent pages:

SUBMITTER RECORD: Required. CODE RA (CD-ROM/CARTRIDGE) The CODE RA record MUST be the FIRST data record on each file and identifies the organization submitting the file.

EMPLOYER RECORD: Required. CODE RE (CD-ROM/CARTRIDGE) The CODE RE record MUST be the SECOND data record on each file and identifies an employer whose employee wage and tax information is being reported. DO NOT create a CODE RE record for an employer that does not have at least one employee (CODE RW record) with monies to report.

EMPLOYEE WAGE RECORD: Required. CODE RW (CD-ROM/CARTRIDGE) The CODE RW record is used to report income and tax data for an employee. The CODE RW records are grouped together following each CODE RE record. There are many other requirements and restrictions for these CODE RW records.

EMPLOYEE WAGE RECORD: Optional. CODE RO (CD-ROM/CARTRIDGE) The CODE RO record is used if one or more of the fields must be completed because the field(s) applies to an employee. Do not complete a CODE RO record if only blanks or zeros would be entered in positions 3-512.

SUPPLEMENTAL RECORD: Required. CODE RS (CD-ROM/CARTRIDGE) The CODE RS record is used for the state of Ohio W-2 filing requirements.

TOTAL RECORD: Required for each CODE E record. CODE RT (CD-ROM/CARTRIDGE) The CODE RT record contains the totals for all CODE RW records reported since the last CODE RE record.

TOTAL RECORD: Optional. CODE RU (CD-ROM/CARTRIDGE) The CODE RU record is OPTIONAL, but is REQUIRED if a CODE RO record is prepared.

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STATE TOTAL RECORD: Not required for unemployment use.

FINAL RECORD: Required last record on each file. CODE RF (CD-ROM/CARTRIDGE) The CODE RF record indicates the end of file, MUST be the last record and there can only be one each file. The CODE RF record contains file totals for those six (6) money fields described in the specifications.

Transmitters of W-2 information for multiple employers can avoid creating a separate file for each employer by arranging the records as shown in the following example:

RA.DATA SERVICES RE.B. J.S PIZZA RW RO RSRW RO RSRW RO RS RTRU RE.COUNTY CONSTRUCTION CO RW RO RSRW RO RS RW RO RS RW RO RS

RT RU RE.RIDGELY ROCK AND GRAVEL RW RO RS RW RO RS RW RO RS RW RO RS RT RU RF

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SUBMITTING ANNUAL W-2 INFORMATION TO THE STATE OF OHIO

All reports filed on CD-ROM, 3490 or 3590 tape cartridge must be formatted as follows:

CD-ROM

MEDIA: ISO 9660 Industry Standard Format CDR CD SIZE: 700 MEG or less CHARACTER SET: ASCII-1 RECORD LENGTH: 512 FIXED BLOCK SIZE: 45 Logical records per block

(Will accept blocking factor of 1 to 45 logical records)

INTERNAL LABEL: None EXTERNAL LABEL: Enter the target agency.

Enter the tape content and due date. Enter the submitter's name. Enter Ohio tax I.D. number. Enter contact person / phone number.

EXAMPLE: Ohio Department of Taxation W-2 REPORT Due: 02/28/2014 Acme Discount Stores 51-999999 Mary Smith / 614-555-5555

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SUBMITTING ANNUAL W-2 INFORMATION TO THE STATE OF OHIO 3490 or 3590 TAPE CARTRIDGE

MEDIA: 3490 or 3590 CARTRIDGE - 18 TRACK DENSITY: 38,000 BPI CHARACTER SET: EBCDIC RECORD LENGTH: 512 FIXED BLOCK SIZE: 45 Logical records per block

(Will accept blocking factor of 1 to 45 logical records)

INTERNAL LABEL: Standard label preferred. VOL1, HDR1, HDR2, EOF or EOV Tapemarks Separating labels from data

EXTERNAL LABEL: Enter the target agency. Enter the tape content and due date. Enter the submitter's name. Enter Ohio tax I.D. number.

EXAMPLE: Ohio Department of Taxation W-2 REPORT Due: 02/28/2014 Acme Discount Stores 51-999999 Mary Smith / 614-555-5555

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EFW2 Record Specifications Record Name: Code RA - Submitter Record (REQUIRED) Length=512

LOCATION FIELD LENGTH SPECIFICATIONS

1-2 Record Identifier 2 Constant RA

3-11 Submitters Employer 9 Enter the submitters EIN number. This Identification Number EIN should match the EIN on the files (EIN) external label. Enter only numeric

characters. Omit hyphens, prefixes and suffixes.

12-19 Personal Identification 8 Enter the eight-character PIN assigned to Number (PIN) the employee who is attesting to the

accuracy of this file. Left justify and fill with blanks. The state of Ohio does not assign user I.D. numbers.

20-23 Software Vendor Code 4 Enter four-digit numeric code. Assigned by (NACTP).

24-28 Blank 5 Fill with blanks

29 Resub Indicator 1 Enter a 1 if this file is being resubmitted. Otherwise, enter a 0 (zero).

30-35 Resub Wage File 6 If you entered a 1 in the Resub Indicator Identifier (WFID) field (position 29), enter the WFID

displayed on the notice sent to you by SSA. Otherwise, fill with blanks.

36-37 Software Code 2 Enter one of the following codes to indicate the software used to create your file: 98 (in-house program) 99 (off-the-shelf software)

38-94 Company Name 57 Enter the company name. Left justify and fill with blanks.

95-116 Location Address 22 Enter the companys location address (attention, suite, room umber, etc). Left justify and fill with blanks.

117-138 Delivery Address 22 Enter the companys delivery address. Left justify and fill with blanks.

139-160 City 22 Enter the companys city. Left justify and fill with blanks.

161-162 State Abbreviation 2 Enter the companys state. Use a standard FIPS 5-1 postal abbreviation. (pages 35-36)

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163-167 Zip Code

168-171 Zip Code Extension

172-176 Blank

177-199 Foreign State/Province

200-214 Foreign Postal Code

215-216 Country Code

217-273 Submitter Name

274-295 Location Address

296-317 Delivery Address

318-339 City

340-341 State Abbreviation

342-346 Zip Code


351-355 Blank

5

4

5

23

15

2

57

22

22

22

2

5

4

5

Enter the companys ZIP code. For a foreign address, fill with blanks.

Enter the companys four-digit extension of the ZIP code. If not applicable, fill with blanks. Fill with blanks. Reserved for SSA use.

If applicable, enter the companys foreign state/province. Left justify and fill with blanks. If applicable, enter the companys foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks. If one of the following applies, fill with blanks:

One of the 50 states of U.S.A. District of Columbia Military post office (MPO) American Samoa Guam Northern Mariana Islands Puerto Rico Virgin Islands

Otherwise, enter the applicable country code (pages 37-40) Enter the name of the organization to receive error notification if this file cannot be processed. Left justify and fill with blanks Enter the submitters location address. (attention, suite, room number, etc). Left justify and fill with blanks. Enter the submitters delivery address. (street or post office box). Left justify and fill with blanks. Enter the submitters city. Left justify and fill with blanks.

Enter the submitters state. Use a standard FIPS 5-1 postal abbreviation. (pages 35-36) For a foreign address, fill with blanks. Enter the submitters ZIP code. For a foreign address, fill with blanks.

Enter the submitters four-digit extension of the ZIP code. If not applicable, fill with blanks. Fill with blanks. Reserved for SSA use.

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356-378 Foreign State/Province 23

379-393 Foreign Postal Code 15

394-395 Country Code 2

396-422 Contact Name 27

423-437 Contact Phone Number 15

438-442 Contact Phone Extension 5

443-445 Blank 3

446-485 Contact E-Mail/Internet 40

486-488 Blank 3

489-498 Contact Fax 10

499 Blank 1

500 Preparer Code 1

501-512 Blank 12

If applicable, enter the submitters foreign state/province. Left justify and fill with blanks. Otherwise, fill with blanks. If applicable, enter the submitters foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks. If one of the following applies, fill with blanks:


Otherwise, enter the applicable country code (pages 37-40) Enter the name of the person to be contacted by SSA concerning processing problems. Left justify and fill with blanks. Enter the contacts telephone number (including the area code). Left justify and fill with blanks. Example: 1232345678 Enter the contacts telephone extension. Left justify and fill with blanks.

Fill with blanks. Reserved for SSA use.

Enter the contacts e-mail/Internet address. This field may be upper and lower case. Left justify and fill with blanks. Fill with blanks. Reserved for SSA use.

If applicable, enter the contacts fax number (including area code). Otherwise, leave blanks. For U.S. and U.S. territories only. Fill with blanks. Reserved for SSA use.

Enter one of the following codes to indicate who prepared this file:

A (accounting firm) L (self-prepared) S (service bureau) P (parent company) O (other)


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EFW2 Record Specifications Record Name: Code RE - Submitter Record (REQUIRED) Length=512


1-2 Record Identifier 2 Constant RE

3-6 Tax Year 4 This is a required field. Enter the tax year for this report.

7 Agent Indicator Code 1 If applicable, enter one of the following codes:

1 2678 Agent (approved by IRS) 2 Common Pay Master 3 3504 Agent

Otherwise, fill with a blank. 8-16 Employer/Agent 9 Enter the EIN entered on the IRS form

Employer Identification 941 submitted to the IRS. If you entered a Number (EIN) code in the Agent Indictor Code field

(position 7), enter your agent EIN. See Other EIN (positions 31-39) if taxes were deposited under more than one EIN during the year.

17-25 Agent for EIN 9 If you entered a 1 in the Agent Indicator Code field (position 7), enter the employers EIN for which you are an agent. Otherwise, fill with blanks.

26 Termination Business 1 If this is the last year that W-2s will be Indicator filed under this EIN, enter 1. Otherwise,

enter a 0 (zero). 27-30 Establishment Number 4 For multiple RE records with the same

EIN, you may use this field to designate store or factory locations or types of payroll. Enter any combination of blanks, numbers or letters. Otherwise, fill with blanks.

31-39 Other EIN 9 For this tax year, if you submitted a form 941-943 to the IRS, or W-2 data to the SSA and you used an EIN different from the EIN in location 8-16, enter the other EIN. Otherwise, fill with blanks.

40-96 Employer Name 57 Enter the name associated with the EIN entered in location 8-16. Left justify and fill with blanks.

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174


97-118 Location Address

119-140 Delivery Address

141-162 City

163-164 State Abbreviation

165-169 Zip Code


Kind of Employer

175-178 Blank

179-201 Foreign State/Province

202-216 Foreign Postal Code

217-218 Country Code

22

22

22

2

5

4

1

4

23

15

2

Enter the employers location address (attention, suite, room number, etc.). Left justify and fill with blanks. Enter the employers delivery address (street or post office box). Left justify and fill with blanks. Enter the employers city. Left justify and fill with blanks.

Enter the employers state. Use a standard FIPS 5-1 postal abbreviation (pages 35-36.) For a foreign address, fill with blanks. Enter the employers ZIP code. If not applicable, fill with blanks.

Enter the employers four-digit extension of the ZIP code. If not applicable, fill with blanks. This is a required field. Enter the appropriate kind of employer:

F = Federal government S = State government T = Tax-exempt employer Y = State and local tax-exempt

employer N = None apply


If applicable, enter the employers foreign state/province. Left justify and fill with blanks. Otherwise, fill with blanks. If applicable, enter the employers foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks. If one of the following applies, fill with blanks:


Otherwise, enter the applicable country code (pages 37-40).

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219 Employment Code 1 Enter the appropriate code:

A = Agriculture Form 943 H = Household Schedule H M = Military Form 941 Q = Medicare-qualified Form 941

government employment

X = Railroad CT-1 F = Regular Form 944 R = Regular (all others) Form 941

220 Tax Jurisdiction Code 1 If applicable, enter the appropriate code:

V = Virgin Islands G = Guam S = American Samoa N = Northern Mariana Islands P = Puerto Rico

221 Third-Party Sick Pay 1 Enter 1 for a Sick Pay Indicator. Indicator Otherwise, enter 0 (zero).

222-248 Employer Contact Name 27 Enter the name of the employers contact. Left justify and fill with blanks.

249-263 Employer Contact Phone 15 Enter the employers contact telephone Number number with numeric values only

(including area code). Do not use any special characters. Example: 1232345678. Left justify and fill with blanks.

264-268 Employer Contact Phone 5 Enter the employers contact telephone Extension extension with numeric values only. Do

not use any special characters. Example: 12345. Left justify and fill with blanks.

If applicable, enter the employers contact 269-278 Employer Contact Fax 10 fax number with numeric values only

Number (including area code). Do not use any special characters. Example: 1232345678. Otherwise, fill with blanks. For U.S. and U.S. territories only.

Enter employers e-mail/Internet address. 279-318 Employer Contact E-mail/ 40 This field may be upper or lower case.

Intenet Left justify and fill with blanks.

Fill with blanks. Reserved for SSA use. 319-512 Blank 194

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EFW2 Record Specifications Record Name: Code RW Employee Wage Records (REQUIRED) Length=512


1-2 Record Identifier 2 Constant RW

3-11 Social Security Number 9 Enter the employees SSN as shown on (SSN) the original/replacement SSN card issued

by SSA. Omit hyphens, prefixes and suffixes. If no SSN is available, enter zeroes (0).

12-26 Employee First Name 15 Enter the employees first name as shown on the Social Security card. Left justify and fill with blanks. Otherwise, fill with blanks.

27-41 Employee Middle Name 15 If applicable, enter the employees middle name or initial as shown on the Social Security card. Left justify and fill with blanks. Otherwise, fill with blanks.

42-61 Employee Last Name 20 Enter the employees last name as shown on the Social Security card. Left justify and fill with blanks.

62-65 Suffix 4 If applicable, enter the employees alphabetic suffix. Example: SR, JR Left justify and fill with blanks.

66-87 Location Address 22 Enter the employees location address (attention, suite, room number, etc.). Left justify and fill with blanks.

88-109 Delivery Address 22 Enter the employees delivery address (street or post office box). Left justify and fill with blanks.

110-131 City 22 Enter the employees city. Left justify and fill with blanks.

132-133 State Abbreviation 2 Enter the employees state. Use a standard FIPS 5-1 postal abbreviation (pages 35-36). For a foreign address, fill with blanks.

134-138 Zip Code 5 Enter the employees ZIP code. If not applicable, fill with blanks.

139-142 Zip Code Extension 4 Enter the employees four-digit extension of the ZIP code. If not applicable, fill with blanks.

143-147 Blank 5 Fill with blanks. Reserved for SSA use.

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148-170 Foreign State/Province 23 If applicable, enter the employees foreign state/province. Left justify and fill with blanks. Otherwise, fill with blanks.

171-185 Foreign Postal Code 15 If applicable, enter the employees foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks.

186-187 Country Code 2 If one of the following applies, fill with blanks:



188-198 Wages, Tips and Other 11 No negative amounts. Right justify and Compensation zero fill.

DOES NOT APPLY TO PUERTO RICO, VIRGIN ISLANDS, AMERICAN SAMOA, GUAM OR NORTHERN MARIANA ISLANDS EMPLOYEES

199-209 Federal Income Tax 11 No negative amounts. Right justify and Withheld zero fill.

DOES NOT APPLY TO PUERTO RICO, VIRGIN ISLANDS, AMERICAN SAMOA, GUAM OR NORTHERN MARIANA ISLANDS EMPLOYEES

210-220 Social Security Wages 11 The sum of this field and the Social Security Tips field should NOT exceed the annual maximum Social Security wage base for the tax year ($113,700 for tax year 2013). No negative amounts. Right justify and zero fill.

Zero fill if the Employment Code reported in position 219 of the preceding RE Employer Record is Q (MGQE) or X (Railroad).

221-231 Social Security Tax 11 If the amount in this field is greater than Withheld zero, then the Social Security Wages field

or the Social Security Tips field must be greater than zero. This amount should not exceed $7,049.40 for tax year 2013. No negative amounts. Right justify and zero fill.

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232-242 Medicare Wages & Tips 11 For tax year 1983 and later, this amount must equal or exceed the sum of the Social Security Wages and Social Security Tips.

For 1991-1993, do not exceed the annual maximum Medicare wage base for the tax year. For years prior to tax year 1983 zero fill. No negative amounts. Right justify and zero fill.

Zero fill if the Employment Code reported in position 219 of the preceding RE Employer Record is X (Railroad).

243-253 Medicare Tax Withheld 11 For tax years 1991-1993, do not exceed the annual maximum Medicare wage base for the tax year. For tax years prior to 1983, zero fill. No negative amounts. Right justify and zero fill. Effective Jan. 1, 2013, an employer is required to withhold a 0.9% additional Medicare tax on any Social Security wages or Railroad Retirement Act (RRTA) compensation it pays to an employee in excess of $200,000 in a calendar year.


254-264 Social Security Tips 11 The sum of this field and the Social Security Wages field should not exceed the annual maximum Social Security wage base for the tax year ($113,700 for tax year 2013). No negative amounts. Right justify and zero fill.


265-275 Advance Earned Income 11 No negative amounts. Right justify and Credit zero fill. Valid for tax years 1979-2010

only. DOES NOT APPLY TO PUERTO RICO or AMERICAN SAMOA EMPLOYEES

276-286 Dependent Care Benefits 11 No negative amounts. Right justify and zero fill.

DOES NOT APPLY TO PUERTO RICO, VIRGIN ISLANDS, AMERICAN SAMOA, GUAM or NORTHERN MARIANA ISLANDS EMPLOYEES

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287-297 Deferred Compensation 11 No negative amounts. Right justify and Contributions to Section zero fill. 401(k) DOES NOT APPLY TO PUERTO RICO EMPLOYEES

298-308 Deferred Compensation 11 No negative amounts. Right justify and Contributions to Section zero fill. 403(b) DOES NOT APPLY TO PUERTO RICO EMPLOYEES

309-319 Deferred Compensation 11 No negative amounts. Right justify and Contributions to Section zero fill. 408(k)(6) DOES NOT APPLY TO PUERTO RICO EMPLOYEES

320-330 Deferred Compensation 11 No negative amounts. Right justify and Contributions to Section zero fill. 457(b) DOES NOT APPLY TO PUERTO RICO EMPLOYEES

331-341 Deferred Compensation 11 No negative amounts. Right justify and Contributions to Section zero fill. 501(c)(18)(D) DOES NOT APPLY TO PUERTO RICO EMPLOYEES


353-363 Non-qualified Plan 11 No negative amounts. Right justify and Section 457 Distributions zero fill. or Contributions DOES NOT APPLY TO PUERTO RICO EMPLOYEES

364-374 Employer Contributions 11 No negative amounts. Right justify and to a Health Savings zero fill. Account DOES NOT APPLY TO PUERTO RICO or NORTHERN MARIANA ISLANDS EMPLOYEES

375-385 Non-qualified Plan Not 11 No negative amounts. Right justify and Section 457 Distributions zero fill. or Contributions DOES NOT APPLY TO PUERTO RICO EMPLOYEES

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386-396 Nontaxable Combat 11 No negative amounts. Right justify and zero fill.

DOES NOT APPLY TO PUERTO RICO or NORTHERN MARIANA ISLANDS EMPLOYEES


408-418 Employer Cost of 11 No negative amounts. Right justify and Premiums for Group zero fill. Term Life Insurance Over $50,000. DOES NOT APPLY TO PUERTO RICO EMPLOYEES

419-429 Income from the Exercise 11 No negative amounts. Right justify and of Nonstatutory Stock zero fill. Options DOES NOT APPLY TO PUERTO RICO EMPLOYEES

430-440 Deferrals Under a 11 No negative amounts. Right justify and Section 409A Non- zero fill. qualified Deferred Compensation Plan DOES NOT APPLY TO PUERTO RICO or NORTHERN MARIANA ISLANDS EMPLOYEES

441-451 Designated Roth 11 No negative amounts. Right justify and Contributions to a zero fill. Section 401(k) Plan DOES NOT APPLY TO PUERTO RICO EMPLOYEES

452-462 Designated Roth 11 No negative amounts. Right justify and Contributions Under a zero fill. Section 403(b) Salary Reduction Agreement DOES NOT APPLY TO PUERTO RICO EMPLOYEES

463-473 Cost of Employer- 11 No negative amounts. Right justify and Sponsored Health zero fill. Coverage DOES NOT APPLY TO PUERTO RICO EMPLOYEES

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486 Statutory Employee Indicator

1 Enter 1 for a statutory employee. Otherwise, enter a 0 (zero).

487 Blank 1 Fill with a blank. Reserved for SSA use.

488 Retirement Plan Indicator 1 Enter 1 for a Retirement Plan. Otherwise, enter a 0 (zero).

489 Third-party Sick Pay Indicator

1 Enter 1 for a sick indicator. Otherwise, enter a 0 (zero).


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EFW2 Record Specifications Record Name: Code RO Employee Wage Record (Optional) Length=512


1-2 Record Identifier 2 Constant RO (alphabetic O)


12-22 Allocated Tips 11 No negative amounts. Right justify and zero fill.

DOES NOT APPLY TO PUERTO RICO, VIRGIN ISLANDS, AMERICAN SAMOA, GUAM or NORTHERN MARIANA ISLANDS EMPLOYEES

23-33 Uncollected Employee 11 Combine the uncollected Social Security Tax on Tips tax and the uncollected Medicare tax in

this field. No negative amounts. Right justify and zero fill.

34-44 Medical Savings Account 11 No negative amounts. Right justify and zero fill.


45-55 Simple Retirement 11 No negative amounts. Right justify and Account zero fill.

DOES NOT APPLY TO PUERTO RICO EMPLOYEES

56-66 Qualified Adoption 11 No negative amounts. Right justify and Expenses zero fill.


67-77 Uncollected Social 11 No negative amounts. Right justify and Security or RRTA Tax on zero fill. Cost of Group Term Life Insurance over $50,000. DOES NOT APPLY TO PUERTO RICO EMPLOYEES

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78-88 Uncollected Medicare 11 No negative amounts. Right justify and Tax on Cost of Group zero fill. Term Life Insurance Over $50,000. DOES NOT APPLY TO PUERTO RICO EMPLOYEES

89-99 Income Under Section 11 No negative amounts. Right justify and 409A on a Non-qualified zero fill. Deferred Compensation Plan DOES NOT APPLY TO PUERTO RICO or NORTHERN MARIANA ISLANDS EMPLOYEES

100-110 HIRE Exempt Wages 11 No negative amounts. Right justify and and Tips zero fill. Does not apply to employment

type Household (H). Valid for tax year 2010 only.

111-121 Designated Roth 11 No negative amounts. Right justify and Contributions Under a zero fill. Governmental Section 457(b) plan DOES NOT APPLY TO PUERTO RICO or NORTHERN MARIANA ISLANDS EMPLOYEES


275-285 Wages Subject to Puerto 11 No negative amounts. Right justify and Rico Tax zero fill. For Puerto Rico employees

only. 286-296 Commissions Subject to 11 No negative amounts. Right justify and

Puerto Rico Tax zero fill. For Puerto Rico employees only.

297-307 Allowances Subject to 11 No negative amounts. Right justify and Puerto Rico Tax zero fill. For Puerto Rico employees

only. 308-318 Tips Subject to Puerto 11 No negative amounts. Right justify and

Rico Tax zero fill. For Puerto Rico employees only.

319-329 Total Wages, 11 No negative amounts. Right justify and Commissions, Tips and zero fill. For Puerto Rico employees Allowances Subject to only. Puerto Rico Tax

330-340 Puerto Rico Tax Withheld 11 No negative amounts. Right justify and zero fill. For Puerto Rico employees only.

341-351 Retirement Fund Annual 11 No negative amounts. Right justify and Contributions zero fill. For Puerto Rico employees

only.

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363-373 Total Wages, Tips and 11 No negative amounts. Right justify and Other Compensation zero fill. For Virgin Islands, American Subject to Virgin Islands, Samoa, Guam or Northern Mariana Guam, American Samoa Islands employees only. or Northern Mariana Islands Income Tax

374-384 Virgin Islands, Guam, 11 No negative amounts. Right justify and American Samoa or zero fill. For Virgin Islands, American Northern Mariana Islands Samoa, Guam or Northern Mariana Income Tax Withheld Islands employees only.


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EFW2 Record Specifications Record Name: Code RS - State Record (Withheld School District Information REQUIRED) Length=512


1-2 Record Identifier 2 Constant RS

3-4 State Code 2 Enter the state for the organization name. Use a standard FIPS 5-1 numeric code (pages 35-36). For a foreign address, fill with blanks.

5-9 Taxing Entity Code 5 Fill with blanks

10-18 Social Security Number 9 Enter the employees SSN as shown on (SSN) the original/replacement SSN card issued

by SSA. Omit hyphens, prefixes and suffixes. If no SSN is available, enter zeroes (0).

19-33 Employee First Name 15 Enter the employees first name as shown on the Social Security card. Left justify and fill with blanks. Otherwise, fill with blanks.

34-48 Employee Middle Name 15 If applicable, enter the employees middle name or initial as shown on the Social Security card. Left justify and fill with blanks. Otherwise, fill with blanks.

49-68 Employee Last Name 20 Enter the employees last name as shown on the Social Security card. Left justify and fill with blanks.

69-72 Suffix 4 If applicable, enter the employees alphabetic suffix. Example: SR, JR Left justify and fill with blanks.

73-94 Location Address 22 Enter the employees location address (attention, suite, room number, etc). Left justify and fill with blanks.

95-116 Delivery Address 22 Enter the employees delivery address (street or post office box). Left justify and fill with blanks.

117-138 City 22 Enter the employees city. Left justify and fill with blanks.

139-140 State Abbreviation 2 Enter employees state. Use a standard FIPS 5-1 postal abbreviation (pages 35-36). For a foreign address, fill with blanks.

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141-145 Zip Code 5 Enter the employees ZIP code. If not applicable, fill with blanks.

146-149 Zip Code Extension 4 Enter the employees four-digit extension of the ZIP code. If not applicable, fill with blanks.


155-177 Foreign State/Province 23 If applicable, enter the employees foreign state/province. Left justify and fill with blanks. Otherwise, fill with blanks.

178-192 Foreign Postal Code 15 If applicable, enter the employees foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks.

193-194 Country Code 2 If one of the following applies, fill with blanks:



LOCATIONS 195 TO 247 APPLY TO UNEMPLOYMENT REPORTING (NOT REQUIRED)

195-196 Blank 2 Fill with blanks.

197-202 Reporting Period 6 Enter the last month and four digit year for the calendar quarter for which this report applies. e.g., 032012 for January-March of 2012

203-213 State Quarterly 11 Right justify and zero fill. Unemployment Insurance Total Wages

214-224 State Quarterly 11 Right justify and zero fill. Unemployment Insurance Total Taxable Wages

225-226 Number of Weeks 2 Enter the number of weeks worked. Worked

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227-234 Date First Employed 8 Enter the month, day and four-digit year, e.g., 01312012

235-242 Date of Separation 8 Enter the month, day and four-digit year, e.g., 01312012


LOCATIONS 248 TO 307 APPLY TO WAGES EARNED IN OHIO

248-267 State Employer Account 20 Required field. Numeric characters only. Number Omit hyphens. Left justify and fill with

blanks. 268-273 Blank 6 Fill with blanks. Reserved for SSA use.

274-275 State Code 2 Enter the appropriate postal numeric code (pages 35-36). Ohio = 39

276-286 Ohio Taxable Wages 11 Right justify and zero fill.

287-297 Ohio Income Tax 11 Right justify and zero fill. Withheld

298-307 Wages, Tips and Other 10 Enter employees total annual Wages, Compensation Tips and Other Compensation

LOCATIONS 308 TO 337 APPLY TO SCHOOL DISTRICT INCOME TAX

308 Tax Type Code 1 Enter the appropriate code for entries in fields 309-330: C = City income tax (not required) D = County income (not required) E = School district income tax withheld (required) F = Other income tax (not required)

309-319 Local Taxable Wages 11 Right justify and zero fill (per school district if code E in column 308)

320-330 Local Income Tax 11 Right justify and zero fill (per school Withheld district if code E in column 308)

331-337 School District Number 7 Enter four-digit school district number. Right justify and fill with blanks. Listing of school district numbers can be found at tax.ohio.gov in the IT 1040 booklet or SD 100 booklet.

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If an employee lived in more than one school district you will need to use more than one S record to report all of the school district information. If this occurs, the first S record must contain the employees individual income tax withholding information and the information for the first school district.

On subsequent S records, enter zero in the following positions.

276-286 Ohio Taxable Wages 11 Zero fill

287-297 Ohio Income Tax 11 Zero fill Withheld

298-307 Gross Total Wages, Tips 10 Zero fill and Other Compensation

.

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EFW2 Record Specifications Record Name: Code RT Total Record (REQUIRED) Length=512


1-2 Record Identifier 2 Constant RT

3-9 Number of RW Records 7 Enter the total number of RW records reported since the last employer record (Code RE). Right justify and zero fill.

10-24 Wages, Tips and Other 15 Enter the total for all employee records Compensation (Code RW) reported since the last

employer record (Code RE). Right justify and zero fill.

25-39 Federal Income Tax 15 Enter the total for all employee records (Code RW) reported since the last employer record (Code RE). Right justify and zero fill.

40-54 Social Security Wages 15 Enter the total for all employee records (Code RW) reported since the last employer record (Code RE). Right justify and zero fill.


55-69 Social Security Tax 15 Enter the total for all employee records Withheld (Code RW) reported since the last



70-84 Medicare Wages and 15 Enter the total for all employee records Tips (Code RW) reported since the last


The amount in this field must equal or exceed the sum in the fields for Social Security Wages and Social Security Tips.

Do not use this field to report data prior to tax year 1983.


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85-99 Medicare Tax Withheld 15 Enter the total for all employee records (Code RW) reported since the last employer record (Code RE). Right justify and zero fill.


100-114 Social Security Tips 15 Enter the total for all employee records (Code RW) reported since the last employer record (Code RE). Right justify and zero fill.


115-129 Advance Earned Income 15 Enter the total for all employee records Credit (Code RW) reported since the last

employer record (Code RE). Right justify and zero fill. Valid for tax years 1979-2010 only. Does not apply to Puerto Rico or American Samoa employees.

130-144 Dependent Care Benefits 15 Enter the total for all employee records (Code RW) reported since the last employer record (Code RE). Right justify and zero fill.

145-159 Deferred Compensation 15 Enter the total for all employee records Contributions to Section (Code RW) reported since the last 401(k) employer record (Code RE). Right justify

and zero fill. 160-174 Deferred Compensation 15 Enter the total for all employee records

Contributions to Section (Code RW) reported since the last 403(b) employer record (Code RE). Right justify


Contributions to Section (Code RW) reported since the last 408(k)(6) employer record (Code RE). Right justify


Contributions to Section (Code RW) reported since the last 457(b) employer record (Code RE). Right justify


Contributions to Section (Code RW) reported since the last 501(c)(18)(D) employer record (Code RE). Right justify

and zero fill.


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235-249 Non-qualified Plan Section 457 Distributions or Contributions

15 Enter the total for all employee records (Code RW) reported since the last employer record (Code RE). Right justify and zero fill.

250-264 Employer Contributions to a Health Savings Account


265-279 Non-qualified Plan Not Section 457 Distributions or Contributions


280-294 Nontaxable Combat Pay 15 Enter the total for all employee records (Code RW) reported since the last employer record (Code RE). Right justify and zero fill.

295-309 Cost of Employer-Sponsored Health Coverage


310-324 Employer Cost of Premiums for Group Term Life Insurance Over $50,000


325-339 Income Tax Withheld by Payer of Third-Party Sick Pay

15 Enter the total Federal Income Tax Withheld by third-parties (generally insurance companies) from sick or disability payments made to your employees. Right justify and zero fill.

340-354 Income from the Exercise of Nonstatutory Stock Options


355-369 Deferrals Under a Section 409A Non-qualified Deferred Compensation Plan


370-384 Designated Roth Contributions to a Section 401(k) Plan


385-399 Designated Roth Contributions Under a Section 403(b) Salary Reduction Agreement



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EFW2 Record Specifications Record Name: Code RU Total Record (Optional) Length=512


1-2 Record Identifier 2 Constant RU

3-9 Number of RO Records 7 Enter the total number of RO records reported since the last employer record (Code RE). Right justify and zero fill.

10-24 Allocated Tips 15 Enter the total for all employee records (Code RO) reported since the last employer record (Code RE). Right justify and zero fill.

25-39 Uncollected Employee 15 Enter the total for all employee records Tax on Tips (Code RO) reported since the last


40-54 Medical Savings Account 15 Enter the total for all employee records (Code RO) reported since the last employer record (Code RE). Right justify and zero fill.

55-69 Simple Retirement 15 Enter the total for all employee records Account (Code RO) reported since the last


70-84 Qualified Adoption 15 Enter the total for all employee records Expenses (Code RO) reported since the last


85-99 Uncollected Social 15 Enter the total for all employee records Security or RRTA Tax on (Code RO) reported since the last Cost of Group Term Life employer record (Code RE). Right justify Insurance over $50,000 and zero fill.

100-114 Uncollected Medicare 15 Enter the total for all employee records Tax on Cost of Group (Code RO) reported since the last Term Life Insurance over employer record (Code RE). Right justify $50,000 and zero fill.

115-129 Income Under Section 15 Enter the total for all employee records 409A on a Non-qualified (Code RO) reported since the last Deferred Compensation employer record (Code RE). Right justify Plan and zero fill.

130-144 HIRE Exempt Wages and 15 Enter the total for all employee records Tips (Code RO) reported since the last


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145-159 Designated Roth Contributions Under a

15 No negative amounts. Right justify and zero fill.

Governmental Section 457(b) Plan


355-369 Wages Subject to Puerto Rico Tax

15 Enter the total for all employee records (Code RO) reported since the last employer record (Code RE). Right justify and zero fill.

370-384 Commissions Subject to Puerto Rico Tax


385-399 Allowances Subject to Puerto Rico Tax


400-414 Tips Subject to Puerto Rico Tax


415-429 Total Wages, Commissions, Tips and Allowances Subject to Puerto Rico Tax


430-444 Puerto Rico Tax Withheld 15 Enter the total for all employee records (Code RO) reported since the last employer record (Code RE). Right justify and zero fill.

445-459 Retirement Fund Annual Contributions


460-474 Total Wages, Tips and Other Compensation Subject to Virgin Islands, Guam, American Samoa or Northern Mariana


Islands Income Tax 475-489 Virgin Islands, Guam,

American Samoa or Northern Mariana Islands Income Tax Withheld



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EFW2 Record Specifications Record Name: Code RV State Total Record for unemployment (Not Required) Length=512


1-2 Record Identifier 2 Constant RV

3-512 Supplemental Data 510 Data

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EFW2 Record Specifications Record Name: Code RF Final Record (Required) Length=512


1-2 Record Identifier 2 Constant RF


8-16 Number of RW Records 9 Enter the total number of Code RW records reported on the entire file. Right justify and zero fill.


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FEDERAL INFORMATION PROCESSING STANDARD (FIPS 5-1) POSTAL ABBREVIATIONS AND NUMERIC CODES

STATE Alabama AlaskaArizona ArkansasCaliforniaColoradoConnecticut DelawareDistrict of Columbia Florida Georgia Hawaii Idaho IllinoisIndiana Iowa KansasKentuckyLouisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina

ABBREVIATION AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC OH OK OR PA RI SC

NUMERIC CODE*** 01 02 04 05 06 08 09 10 11 12 13 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 39 40 41 42 44 45

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South Dakota SD 46 Tennessee TN 47 Texas TX 48 Utah UT 49 Vermont VT 50 Virginia VA 51 Washington WA 53 West Virginia WV 54 Wisconsin WI 55 Wyoming WY 56

***Use on Code RS State Records only.

TERRITORIES AND POSSESSIONS

American Samoa AS Guam GU Northern Mariana Islands MP Puerto Rico PR Virgin Islands VI

MILITARY POST OFFICES (Formerly APO and FPO)

Alaska and the Pacific AP Canada, Europe, Africa AE and Middle East Central and South AA America

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COUNTRY CODES

COUNTRY CODE Afghanistan AF Akrotiri Sovereign Base Area AX Albania AL Algeria AG Andorra AN Angola AO Anguilla AV Antarctica AY Antigua and Barbuda AC Argentina AR Armenia AM Aruba AA Ashmore and Cartier Islands AT Australia AS Austria AU Azerbaijan AJ Bahamas, The BF Bahrain BA Baker Island FQ Bangladesh BG Barbados BB Bassas da India BS Belarus BO Belgium BE Belize BH Benin BN Bermuda BD Bhutan BT Bolivia BL Bosnia-Herzegovina BK Botswana BC Bouvet Island BV Brazil BR British Indian Ocean Territory IO Brunei BX Bulgaria BU Burkina Faso UV Burma BM Burundi BY Cambodia CB

Cameroon CM Canada CA Cape Verde CV Cayman Islands CJ Central African Republic CT Chad CD Chile CI China, Peoples Republic of CH Christmas Island (Indian KT Ocean) Clipperton Island IP Cocos (Keeling) Islands CK Colombia CO Comoros CN Congo (Democratic Republic CG of) Congo (Republic of) CF Cook Islands CW Coral Sea Islands Territory CR Costa Rica CS Cote divoire (Ivory Coast) IV Croatia HR Cuba CU Curacao UC Cyprus CY Czech Republic EZ Denmark DA Dhekelia Sovereign Base DX Area Djibouti DJ Dominica DO Dominican Republic DR Ecuador EC Egypt EG El Salvador ES England UK Equatorial Guinea EK Eritrea ER Estonia EN Ethiopia ET Europa Island EU

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Falkland Islands (Islas FK Malvinas) Faroe Islands FO Fiji FJ Finland FI France FR French Guiana FG French Polynesia FP French Southern and FS Antarctic Lands Gabon GB Gambia, The GA Gaza Strip GZ Georgia GG Germany GM Ghana GH Gibraltar GI Glorioso Island GO Greece GR Greenland GL Grenada GJ Guadeloupe GP Guatemala GT Guernsey GK Guinea GV Guinea-Bissau PU Guyana GY Haiti HA Heard Island and McDonald HM Island Honduras HO Hong Kong HK Howland Island HQ Hungary HU Iceland IC India IN Indonesia ID Iran IR Iraq IZ Ireland EI Israel IS Italy IT Jamaica JM Jan Mayan JN

Japan JA Jarvia Island DQ Jersey JE Johnston Atoll JQ Jordan JO Juan de Nova Island JU Kazakhstan KZ Kenya KE Kingman Reef KQ Kiribati KR Korea, Democratic Peoples KN Republic of (North) Korea, Republic of (South) KS Kosovo KV Kuwait KU Kyrgyzstan KG Laos LA Latvia LG Lebanon LE Lesotho LT Liberia LI Libya LY Liechtenstein LS Lithuania LH Macua MC Macedonia MK Madagascar MA Malawi MI Malaysia MY Maldives MV Mali ML Malta MT Man, Isle of IM Marshall Islands RM Martinique MB Mauritania MR Mauritius MP Mayoette MF Mexico MX Micronesia, Federated FM States of Midway Islands MQ Moldova MD Monaco MN

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Mongolia Montenegro Montserrat Morocco Mozambique NamibiaNauru Navassa Island Nepal Netherlands New Caledonia New Zealand NicaraguaNigerNigeriaNiueNo Mans Land Norfolk Island Northern Ireland NorwayOman Pakistan PalauPalmyra Atoll Panama Papua New Guinea Paracel Islands ParaguayPeru PhilippinesPitcairn Island PolandPortugal QatarReunionRomaniaRussiaRwandaSt Barthelemy St Helena St Kitts and Nevis St Lucia St Martin St Pierre and Miquelon

MG MJ MH MO MZ WA NR BQ NP NL NC NZ NU NG NI NE NM NF UK NO MU PK PS LQ PM PP PF PA PE RP PC PL PO QA RE RO RS RW TB SH SC ST RN SB

St Vincent and the VC Grenadines Samoa WS San Marino SM Sao Tome and Principe TP Saudi Arabia SA Scotland UK Senegal SG Serbia RI Seychelles SE Sierra Leone SL Singapore SN Sint Maarten NN Slovakia LO Slovenia SI Solomon Islands BP Somalia SO South Africa SF South Georgia and South SX Sandwich Islands South Sudan OD Spain SP Spratly Islands PG Sri Lanka CE Sudan SU Suriname NS Svalbard SV Swaziland WZ Sweden SW Switzerland SZ Syria SY Taiwan TW Tajikistan TI Tanzania, United Republic of TZ Thailand TH Timor-Leste TT Togo TO Tokelau TL Tonga TN Trinidad and Tobago TD Tromelin Island TE Tunisia TS Turkey TU Turkmenistan TX

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Turks and Caicos Islands Tuvalu Uganda UkraineUnited Arab Emirates United Kingdom UruguayUzbekistanVanuatu Vatican City Venezuela VietnamVirgin Islands (British) Wake Island WalesWallis and Futuna West Bank Western Sahara YemenZambia Zimbabwe Other Countries

TK TV UG UP AE UK UY UZ NH VT VE VM VI WQ UK WF WE WI YM ZA ZI OC

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